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Abstract : The subject of intellectual capital is oneof the topics you are interested in by many economiccircles, which is relatively new in administrative andaccounting thought, where they began interest in him inparticular in the nineties, where the view of thecontinuing increase in business organizations those areseen in the highly competitive at current time. Manyinternational organizations and interested researchersmade sure in treating intellectual capital entrance as amechanism contributing in competitiveness increasingof these organizations by creating a competitiveadvantage, such as those banking institutions especiallyin light of digital wave and knowledge economy uses.

Therefore, this paper aims to shed light on the roleplayed by intellectual capital entrance to guidemanagement systems of banking institutions andactivate some good performance and give them acompetitive advantage in knowledge economy.

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1 Brooking, A, 1997-Intellectual Capital London, International Thomson Business Press,6-12 pages.2Edvinsson, L, and Malone, M.S.,1997- Intellectual Capital, New York, HarperBusiness,3pages

32009167.4168.5169.6171.7- :

22/10/201022:42 :http://www.hrdiscussion.com/hr7597.html8 ,,2010

:http://kenanaonline.com/users/ahmedkordy/topics/67675/posts/1893869Xera, I, A., 2001- A Framework to Audit Intellectual capital, Journal of KnowledgeManagement Practice, August, pp1-8.

10200725.112008186-187.1235.13 20015.14200718 17.1528.1629 24 23.17195 194.18

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22 Y.Choumpeter : Théorie du développement économique, Edition progrès, Moscou, 1982.23

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